Small business rate relief is available to ratepayers who occupy one property in England with a rateable value of up to £15,000
Occupation by the ratepayer of additional properties in England will be disregarded where:
From April 2017 ratepayers who have no entitlement to any other mandatory relief and occupy one or more properties in England which have individual rateable values of less than £15,000 will automatically have their bill calculated using the small business rate multiplier.
From 14 February 2014, ratepayers are entitled to keep an existing award of small business rate relief for 12 months where they take up occupation of an additional eligible property, which would have previously disqualified them from relief but they must notify Salford City Council of this even where the property is in an area which is governed by a different local authority.
Small business rates relief is not available for:
|Rateable value||Percentage reduction|
|£12,001 to £15,000||Sliding scale reducing from 100% to 0%|
|Under £51,000||Small business rate multiplier|